2009 Ad Valorem Mill Levies

AE09027
OKLAHOMA AD VALOREM MILL LEVIES,
FISCAL YEAR 2009
Assembled by
Brette Gollihare and
Brendon Lowe
Student Assistants
Notie H. Lansford, Jr.
Professor and Extension Economist
Department of Agricultural Economics
Oklahoma State University
Rural Development
June 20091
ACKNOWLEDGEMENTS
Members of the support staff in the Department of Agricultural Economics are acknowledged for their contributions in assembling this report, particularly Sherri Schieffer.
Special recognition goes to Nancy Grantham at the State Board of Equalization for providing copies of the ad valorem levy (millage) reports. Finally, thanks to the county treasurers and assessors who provided levy sheets and clarifying information.
SOURCE OF INFORMATION
By county: Fiscal Year 2008-2009 Certified Ad Valorem Tax Levies report submitted to the State Auditor and Inspector.
Some county clerks and assessors provided additional detail upon request.
Oklahoma State Extension Service offers its programs to all eligible persons regardless of race, color, national origin, religion, sex, age, or handicap and is an equal opportunity employer. Issued in furtherance of Cooperative Extension work, acts of May 8 and June 30, 1914, in cooperation with the U.S. Department of Agriculture, and Robert Whitson, Director of Cooperative Extension Service, Oklahoma State University, Stillwater, Oklahoma. 2
TABLE OF CONTENTS
Table/
Figure Page
Number Description Number
Acknowledgments....................................................................................................................................................................................... 1
Source of Information................................................................................................................................................................................. 1
Table of Contents........................................................................................................................................................................................ 2
Objective of Report..................................................................................................................................................................................... 8
Description of the Report............................................................................................................................................................................ 8
Explanation of the Codes Used in Tables................................................................................................................................................. 10
Examples of the Unique Combination of Codes for Defining a School District within a County............................................................ 12
Number Assigned to Counties .................................................................................................................................................................. 13
Table 1 Adair County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................. 14
Figure 1 Share of the Total Levy in Adair County ........................................................................................................... 15
Table 2 Alfalfa County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 16
Figure 2 Share of the Total Levy in Alfalfa County......................................................................................................... 17
Table 3 Atoka County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................. 18
Figure 3 Share of the Total Levy in Atoka County........................................................................................................... 19
Table 4 Beaver County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 20
Figure 4 Share of the Total Levy in Beaver County ......................................................................................................... 21
Table 5 Beckham County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................. 22
Figure 5 Share of the Total Levy in Beckham County ..................................................................................................... 23
Table 6 Blaine County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................. 24
Figure 6 Share of the Total Levy in Blaine County.......................................................................................................... 25
Table 7 Bryan County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................. 26
Figure 7 Share of the Total Levy in Bryan County........................................................................................................... 27
Table 8 Caddo County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................. 28
Figure 8 Share of the Total Levy in Caddo County.......................................................................................................... 29
Table 9 Canadian County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 30
Figure 9 Share of the Total Levy in Canadian County ..................................................................................................... 31
Table 10 Carter County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................. 32
Figure 10 Share of the Total Levy in Carter County .......................................................................................................... 333
Table/
Figure Page
Number Description Number
Table 11 Cherokee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 34
Figure 11 Share of the Total Levy in Cherokee County ..................................................................................................... 35
Table 12 Choctaw County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................. 36
Figure 12 Share of the Total Levy in Choctaw County ...................................................................................................... 37
Table 13 Cimarron County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 38
Figure 13 Share of the Total Levy in Cimarron County ..................................................................................................... 39
Table 14 Cleveland County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 40
Figure 14 Share of the Total Levy in Cleveland County .................................................................................................... 41
Table 15 Coal County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................... 42
Figure 15 Share of the Total Levy in Coal County............................................................................................................. 43
Table 16 Comanche County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009........................... 44
Figure 16 Share of the Total Levy in Comanche County ................................................................................................... 45
Table 17 Cotton County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................. 46
Figure 17 Share of the Total Levy in Cotton County ......................................................................................................... 47
Table 18 Craig County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................... 48
Figure 18 Share of the Total Levy in Craig County............................................................................................................ 49
Table 19 Creek County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................. 50
Figure 19 Share of the Total Levy in Creek County........................................................................................................... 51
Table 20 Custer County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................. 52
Figure 20 Share of the Total Levy in Custer County.......................................................................................................... 53
Table 21 Delaware County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 54
Figure 21 Share of the Total Levy in Delaware County..................................................................................................... 55
Table 22 Dewey County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 56
Figure 22 Share of the Total Levy in Dewey County ......................................................................................................... 57
Table 23 Ellis County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................... 58
Figure 23 Share of the Total Levy in Ellis County............................................................................................................. 59
Table 24 Garfield County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .............................. 60
Figure 24 Share of the Total Levy in Garfield County....................................................................................................... 61
Table 25 Garvin County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 62
Figure 25 Share of the Total Levy in Garvin County ......................................................................................................... 634
Table/
Figure Page
Number Description Number
Table 26 Grady County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................. 64
Figure 26 Share of the Total Levy in Grady County .......................................................................................................... 65
Table 27 Grant County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................. 66
Figure 27 Share of the Total Levy in Grant County ........................................................................................................... 67
Table 28 Greer County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................. 68
Figure 28 Share of the Total Levy in Greer County ........................................................................................................... 69
Table 29 Harmon County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 70
Figure 29 Share of the Total Levy in Harmon County ....................................................................................................... 71
Table 30 Harper County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 72
Figure 30 Share of the Total Levy in Harper County ......................................................................................................... 73
Table 31 Haskell County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................... 74
Figure 31 Share of the Total Levy in Haskell County ........................................................................................................ 75
Table 32 Hughes County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................... 76
Figure 32 Share of the Total Levy in Hughes County ........................................................................................................ 77
Table 33 Jackson County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 78
Figure 33 Share of the Total Levy in Jackson County........................................................................................................ 79
Table 34 Jefferson County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................. 80
Figure 34 Share of the Total Levy in Jefferson County...................................................................................................... 81
Table 35 Johnston County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................. 82
Figure 35 Share of the Total Levy in Johnston County ...................................................................................................... 83
Table 36 Kay County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009..................................... 84
Figure 36 Share of the Total Levy in Kay County.............................................................................................................. 85
Table 37 Kingfisher County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .......................... 86
Figure 37 Share of the Total Levy in Kingfisher County ................................................................................................... 87
Table 38 Kiowa County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................. 88
Figure 38 Share of the Total Levy in Kiowa County.......................................................................................................... 89
Table 39 Latimer County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 90
Figure 39 Share of the Total Levy in Latimer County........................................................................................................ 91
Table 40 LeFlore County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 92
Figure 40 Share of the Total Levy in LeFlore County........................................................................................................ 935
Table/
Figure Page
Number Description Number
Table 41 Lincoln County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................... 94
Figure 41 Share of the Total Levy in Lincoln County........................................................................................................ 95
Table 42 Logan County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................. 96
Figure 42 Share of the Total Levy in Logan County .......................................................................................................... 97
Table 43 Love County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................... 98
Figure 43 Share of the Total Levy in Love County ............................................................................................................ 99
Table 44 McClain County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................ 100
Figure 44 Share of the Total Levy in McClain County .................................................................................................... 101
Table 45 McCurtain County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................ 102
Figure 45 Share of the Total Levy in McCurtain County................................................................................................. 103
Table 46 McIntosh County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .......................... 104
Figure 46 Share of the Total Levy in McIntosh County ................................................................................................... 105
Table 47 Major County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 106
Figure 47 Share of the Total Levy in Major County......................................................................................................... 107
Table 48 Marshall County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 108
Figure 48 Share of the Total Levy in Marshall County.................................................................................................... 109
Table 49 Mayes County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 110
Figure 49 Share of the Total Levy in Mayes County........................................................................................................ 111
Table 50 Murray County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.............................. 112
Figure 50 Share of the Total Levy in Murray County ...................................................................................................... 113
Table 51 Muskogee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009......................... 114
Figure 51 Share of the Total Levy in Muskogee County.................................................................................................. 115
Table 52 Noble County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 116
Figure 52 Share of the Total Levy in Noble County......................................................................................................... 117
Table 53 Nowata County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................. 118
Figure 53 Share of the Total Levy in Nowata County...................................................................................................... 119
Table 54 Okfuskee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .......................... 120
Figure 54 Share of the Total Levy in Okfuskee County ................................................................................................... 121
Table 55 Oklahoma County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009......................... 122
Figure 55 Share of the Total Levy in Oklahoma County.................................................................................................. 1256
Table/
Figure Page
Number Description Number
Table 56 Okmulgee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ......................... 126
Figure 56 Share of the Total Levy in Okmulgee County.................................................................................................. 127
Table 57 Osage County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 128
Figure 57 Share of the Total Levy in Osage County ........................................................................................................ 129
Table 58 Ottawa County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.............................. 130
Figure 58 Share of the Total Levy in Ottawa County....................................................................................................... 131
Table 59 Pawnee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................. 132
Figure 59 Share of the Total Levy in Pawnee County...................................................................................................... 133
Table 60 Payne County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 134
Figure 60 Share of the Total Levy in Payne County......................................................................................................... 135
Table 61 Pittsburg County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 136
Figure 61 Share of the Total Levy in Pittsburg County.................................................................................................... 137
Table 62 Pontotoc County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 138
Figure 62 hare of the Total Levy in Pontotoc County ...................................................................................................... 139
Table 63 Pottawatomie County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................... 140
Figure 63 Share of the Total Levy in Pottawatomie County ............................................................................................ 141
Table 64 Pushmataha County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ...................... 142
Figure 64 Share of the Total Levy in Pushmataha County ............................................................................................... 143
Table 65 Roger Mills County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ...................... 144
Figure 65 Share of the Total Levy in Roger Mills County ............................................................................................... 145
Table 66 Rogers County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .............................. 146
Figure 66 Share of the Total Levy in Rogers County ....................................................................................................... 147
Table 67 Seminole County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .......................... 148
Figure 67 Share of the Total Levy in Seminole County ................................................................................................... 149
Table 68 Sequoyah County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.......................... 150
Figure 68 Share of the Total Levy in Sequoyah County................................................................................................... 151
Table 69 Stephens County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 152
Figure 69 Share of the Total Levy in Stephens County.................................................................................................... 153
Table 70 Texas County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 154
Figure 70 Share of the Total Levy in Texas County......................................................................................................... 1557
Table/
Figure Page
Number Description Number
Table 71 Tillman County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................. 156
Figure 71 Share of the Total Levy in Tillman County...................................................................................................... 157
Table 72 Tulsa County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................. 158
Figure 72 Share of the Total Levy in Tulsa County ......................................................................................................... 161
Table 73 Wagoner County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009........................... 162
Figure 73 Share of the Total Levy in Wagoner County.................................................................................................... 163
Table 74 Washington County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ...................... 164
Figure 74 Share of the Total Levy in Washington County............................................................................................... 165
Table 75 Washita County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 166
Figure 75 Share of the Total Levy in Washita County ..................................................................................................... 167
Table 76 Woods County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .............................. 168
Figure 76 Share of the Total Levy in Woods County....................................................................................................... 169
Table 77 Woodward County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009........................ 170
Figure 77 Share of the Total Levy in Woodward County................................................................................................. 171
Table 78 Oklahoma Summary – 2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ..................... 172
Figure 78 Summary of Total Levies in State of Oklahoma………………………………………………………….1738
OBJECTIVE OF THE REPORT
This is the thirteenth time an ad valorem mill levies report has been prepared. This edition lists the fiscal year 2008-2009 ad valorem tax levies within every county in Oklahoma. Ad valorem taxes provide revenues for funding public programs. Thus, this edition is primarily assembled to assist local officials and others interested in the management of public revenues. It also provides useful information for taxpayers and those studying public fiscal policy.
Some simple statistics were derived such as the mean levy for a county, the mean levy for the State of Oklahoma, and the percent share of the levy to each taxing unit. These statistical derivations are not intended to be used as representative statistics for deriving the tax burden of the average taxpayer. Their primary purpose is to approximate the distribution of ad valorem tax among the various taxing entities.
DESCRIPTION OF THE REPORT
Organization of Tables by School District
There is a table of ad valorem tax levies for each county. Within a table, the rows are arranged by school district, and the columns are by tax unit. For example, the county general fund is a tax unit. Each row is summed to give the total ad valorem tax millage that is levied on the taxable property within the school district. The column headings are explained on pages 10 and 11.
A unique combination of codes is used to define a school district. A code is included to denote whether or not the school district is a joint school district. In the column entitled “Jt. Co. No.”, three zeros were entered if the school district is not a joint school district. If a joint school district, then the county number was entered of the county where the school district headquarters is located.
A code is also included to denote if the row refers to the urban or rural portion of the school district. In some school districts the total levy for the urban portion is different than in the rural portion. In school districts where this occurs there are two lines of data with the school district’s two code lines differing by the symbol “U” for urban and “R” for rural. Examples of these codes are shown on page 12.
Statistical Summary of Tables
Each table includes a statistical summary for the county. The statistical summary gives the mean levy, the highest total levy, and lowest total levy in the county. The mean county levy is simply the average of the total levies listed for a county. The smallest total levy (minimum) and the largest levy (maximum) for a county were taken directly from the total tax levies reported in the far right-hand column.9
Organization of Pie Charts
Each county’s table is followed by a county pie chart. The chart shows the percent of the levy for the county that is shared by each tax unit. The percent was found by dividing the total tax levy for each tax unit by the sum of school levies for the county.
State of Oklahoma Summary Statistics
Averages, medians, minimums, and maximums were computed for the State. Table 78 shows these statistics for each tax unit over all seventy-seven counties. The State summary statistics were computed using all positive (non-zero) millages across all rows (schools). (The statewide mean was not found by summing the mean levy for each county and dividing the sum by seventy-seven (counties) as was done in the first two editions of this report.) In addition, for each taxing unit the statewide “count” is given. This is simply the number of rows in Tables 1 - 77 that had a mill levy for a given taxing unit.10
EXPLANATION OF CODES IN THE TABLES
Code Explanation
Co. No.
County Number—Counties are in alphabetical order and numbered from 1 to 77. The same numbering system used by the Ad Valorem Division of the Oklahoma Tax Commission was used in this report. The counties and respective county numbers are listed on page 12.
Jt. Co. No.
Joint County Number—County number was entered of the county where the headquarters of the joint school district is located. A “000” was entered if not a joint school district. If the “joint county number” is different than the “county number” then students are commuting to the county with the “joint county number.”
Sch. Dist. Type
School District Type
1. “I” refers to independent school district.
2. “D” refers to dependent school district.
Sch. Dist. No.
School District Number—Number was entered as assigned by the State Department of Education.
Urban/Rural/JC Code
Series of codes to denote urban or rural portion of the school district, and a Career-Tech school or junior college if either are present in the school district.
1. “U” refers to the urban portion of the school district; the portion within an incorporated municipality.
2. “U plus a city number” refers to a city or town in the school district. The incorporated cities and towns within the county were placed in alphabetical order and numbered.
3. “R” refers to the rural portion of the school district.
4. “R plus a city number” refers to the rural portion that abuts a city and is zoned by the city. The city number was assigned.
5. No “U” or “R” denotes the total levy is the same in the urban and rural portions of the school district.
6. “V plus number” refers to the Career-Tech school number. The number was entered as assigned by the State Board of Vocational and Technical Education.
7. Initials were entered of the junior college located in the school district. The name of the junior college is given at the bottom of the table.
City/Town
Name of the city or town. The city or town name is preceded by city or town number.
School District Name
Name of the school district as assigned by the State Board of Education.
Co. Gen. Fund
County general fund levy.11
EXPLANATION OF CODES IN THE TABLES
Code Explanation Code Explanation
Co. Bld. Fund
County Building Fund levy.
Sch. Snk. Fund
School District Building Sinking Fund levy.
CT Gen. Fund
Career-Tech School General Fund levy.
Co. Snk. Fund
County Sinking Fund levy.
CT Bld. Fund
Career-Tech School Building Fund levy.
Cty Snk. Fund
City Sinking Fund levy.
CT Snk. Fund
Career-Tech Sinking Fund levy.
Cty. Bld. Fund
City Building Fund levy.
JC Gen. Fund
Junior College General Fund levy.
Co. Hlt. Dpt.
County Department of Health levy.
JC Snk Fund
Junior College Sinking Fund levy.
EMS & Fire M&O
Emergency Medical Service and/or Fire District Operations and Maintenance levy.
EMS Snk. Fund
Emergency Medical Service District Sinking Fund levy.
Sld. Wst. M&O
Solid Waste District Operations and Maintenance levy.
Co. Lib.
County Library
Co. Ind. Dlp.
County Industrial Development
Co. Hos.
County Hospital
Sch. Gen Fund
School District General Fund levy.
Sch. Bld. Fund
School District Building Fund levy.12
Examples of the Unique Combination of Codes for Defining a School District within a County.
Example 1
Co.
No.
Jt.
Co.
No.
Sch.
Dis.
Type
Sch.
Dis.
No.
Urban/
Rural/
CT/JC Code
001
021
I
3
V4
Adair County.
Joint School district with headquarters in Delaware County.
Independent school district.
School District 3 in Delaware County.
Career-Tech School 4.
No urban or rural code; the total levy is the same in the urban and rural portions of the school district.
Example 2
Co.
No.
Jt.
Co.
No.
Sch.
Dis.
Type
Sch.
Dis.
No.
Urban/
Rural/
CT/JC Code
005
005
I
2
U4 V12
Beckham County.
Joint School district with headquarters in Beckham County.
Independent school district.
School District 2 in Beckham County.
“U4” refers to urban city number 4 which is Sayre;
V12 refers to Career-Tech School 12.
Example 3
Co.
No.
Jt.
Co.
No.
Sch.
Dis.
Type
Sch.
Dis.
No.
Urban/
Rural/
CT/JC Code
037
000
I
2
R
Kingfisher County.
Not a joint school district.
+Independent school district.
School District 2 in Kingfisher County.
Rural portion of school district.13
NUMBERS ASSIGNED TO COUNTIES
No. County No. County No. County
001 Adair 027 Grant 053 Nowata
002 Alfalfa 028 Greer 054 Okfuskee
003 Atoka 029 Harmon 055 Oklahoma
004 Beaver 030 Harper 056 Okmulgee
005 Beckham 031 Haskell 057 Osage
006 Blaine 032 Hughes 058 Ottawa
007 Bryan 033 Jackson 059 Pawnee
008 Caddo 034 Jefferson 060 Payne
009 Canadian 035 Johnston 061 Pittsburg
010 Carter 036 Kay 062 Pontotoc
011 Cherokee 037 Kingfisher 063 Pottawatomie
012 Choctaw 038 Kiowa 064 Pushmataha
013 Cimarron 039 Latimer 065 Roger Mills
014 Cleveland 040 LeFlore 066 Rogers
015 Coal 041 Lincoln 067 Seminole
016 Comanche 042 Logan 068 Sequoyah
017 Cotton 043 Love 069 Stephens
018 Craig 044 McClain 070 Texas
019 Creek 045 McCurtain 071 Tillman
020 Custer 046 McIntosh 072 Tulsa
021 Delaware 047 Major 073 Wagoner
022 Dewey 048 Marshall 074 Washington
023 Ellis 049 Mayes 075 Washita
024 Garfield 050 Murray 076 Woods
025 Garvin 051 Muskogee 077 Woodward
026 Grady 052 Noble

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AE09027
OKLAHOMA AD VALOREM MILL LEVIES,
FISCAL YEAR 2009
Assembled by
Brette Gollihare and
Brendon Lowe
Student Assistants
Notie H. Lansford, Jr.
Professor and Extension Economist
Department of Agricultural Economics
Oklahoma State University
Rural Development
June 20091
ACKNOWLEDGEMENTS
Members of the support staff in the Department of Agricultural Economics are acknowledged for their contributions in assembling this report, particularly Sherri Schieffer.
Special recognition goes to Nancy Grantham at the State Board of Equalization for providing copies of the ad valorem levy (millage) reports. Finally, thanks to the county treasurers and assessors who provided levy sheets and clarifying information.
SOURCE OF INFORMATION
By county: Fiscal Year 2008-2009 Certified Ad Valorem Tax Levies report submitted to the State Auditor and Inspector.
Some county clerks and assessors provided additional detail upon request.
Oklahoma State Extension Service offers its programs to all eligible persons regardless of race, color, national origin, religion, sex, age, or handicap and is an equal opportunity employer. Issued in furtherance of Cooperative Extension work, acts of May 8 and June 30, 1914, in cooperation with the U.S. Department of Agriculture, and Robert Whitson, Director of Cooperative Extension Service, Oklahoma State University, Stillwater, Oklahoma. 2
TABLE OF CONTENTS
Table/
Figure Page
Number Description Number
Acknowledgments....................................................................................................................................................................................... 1
Source of Information................................................................................................................................................................................. 1
Table of Contents........................................................................................................................................................................................ 2
Objective of Report..................................................................................................................................................................................... 8
Description of the Report............................................................................................................................................................................ 8
Explanation of the Codes Used in Tables................................................................................................................................................. 10
Examples of the Unique Combination of Codes for Defining a School District within a County............................................................ 12
Number Assigned to Counties .................................................................................................................................................................. 13
Table 1 Adair County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................. 14
Figure 1 Share of the Total Levy in Adair County ........................................................................................................... 15
Table 2 Alfalfa County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 16
Figure 2 Share of the Total Levy in Alfalfa County......................................................................................................... 17
Table 3 Atoka County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................. 18
Figure 3 Share of the Total Levy in Atoka County........................................................................................................... 19
Table 4 Beaver County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 20
Figure 4 Share of the Total Levy in Beaver County ......................................................................................................... 21
Table 5 Beckham County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................. 22
Figure 5 Share of the Total Levy in Beckham County ..................................................................................................... 23
Table 6 Blaine County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................. 24
Figure 6 Share of the Total Levy in Blaine County.......................................................................................................... 25
Table 7 Bryan County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................. 26
Figure 7 Share of the Total Levy in Bryan County........................................................................................................... 27
Table 8 Caddo County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................. 28
Figure 8 Share of the Total Levy in Caddo County.......................................................................................................... 29
Table 9 Canadian County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 30
Figure 9 Share of the Total Levy in Canadian County ..................................................................................................... 31
Table 10 Carter County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................. 32
Figure 10 Share of the Total Levy in Carter County .......................................................................................................... 333
Table/
Figure Page
Number Description Number
Table 11 Cherokee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 34
Figure 11 Share of the Total Levy in Cherokee County ..................................................................................................... 35
Table 12 Choctaw County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................. 36
Figure 12 Share of the Total Levy in Choctaw County ...................................................................................................... 37
Table 13 Cimarron County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 38
Figure 13 Share of the Total Levy in Cimarron County ..................................................................................................... 39
Table 14 Cleveland County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 40
Figure 14 Share of the Total Levy in Cleveland County .................................................................................................... 41
Table 15 Coal County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................... 42
Figure 15 Share of the Total Levy in Coal County............................................................................................................. 43
Table 16 Comanche County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009........................... 44
Figure 16 Share of the Total Levy in Comanche County ................................................................................................... 45
Table 17 Cotton County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................. 46
Figure 17 Share of the Total Levy in Cotton County ......................................................................................................... 47
Table 18 Craig County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................... 48
Figure 18 Share of the Total Levy in Craig County............................................................................................................ 49
Table 19 Creek County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................. 50
Figure 19 Share of the Total Levy in Creek County........................................................................................................... 51
Table 20 Custer County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................. 52
Figure 20 Share of the Total Levy in Custer County.......................................................................................................... 53
Table 21 Delaware County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 54
Figure 21 Share of the Total Levy in Delaware County..................................................................................................... 55
Table 22 Dewey County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 56
Figure 22 Share of the Total Levy in Dewey County ......................................................................................................... 57
Table 23 Ellis County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................... 58
Figure 23 Share of the Total Levy in Ellis County............................................................................................................. 59
Table 24 Garfield County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .............................. 60
Figure 24 Share of the Total Levy in Garfield County....................................................................................................... 61
Table 25 Garvin County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 62
Figure 25 Share of the Total Levy in Garvin County ......................................................................................................... 634
Table/
Figure Page
Number Description Number
Table 26 Grady County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................................. 64
Figure 26 Share of the Total Levy in Grady County .......................................................................................................... 65
Table 27 Grant County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................. 66
Figure 27 Share of the Total Levy in Grant County ........................................................................................................... 67
Table 28 Greer County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .................................. 68
Figure 28 Share of the Total Levy in Greer County ........................................................................................................... 69
Table 29 Harmon County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 70
Figure 29 Share of the Total Levy in Harmon County ....................................................................................................... 71
Table 30 Harper County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................ 72
Figure 30 Share of the Total Levy in Harper County ......................................................................................................... 73
Table 31 Haskell County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................... 74
Figure 31 Share of the Total Levy in Haskell County ........................................................................................................ 75
Table 32 Hughes County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................... 76
Figure 32 Share of the Total Levy in Hughes County ........................................................................................................ 77
Table 33 Jackson County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 78
Figure 33 Share of the Total Levy in Jackson County........................................................................................................ 79
Table 34 Jefferson County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................. 80
Figure 34 Share of the Total Levy in Jefferson County...................................................................................................... 81
Table 35 Johnston County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................. 82
Figure 35 Share of the Total Levy in Johnston County ...................................................................................................... 83
Table 36 Kay County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009..................................... 84
Figure 36 Share of the Total Levy in Kay County.............................................................................................................. 85
Table 37 Kingfisher County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .......................... 86
Figure 37 Share of the Total Levy in Kingfisher County ................................................................................................... 87
Table 38 Kiowa County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................. 88
Figure 38 Share of the Total Levy in Kiowa County.......................................................................................................... 89
Table 39 Latimer County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 90
Figure 39 Share of the Total Levy in Latimer County........................................................................................................ 91
Table 40 LeFlore County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 92
Figure 40 Share of the Total Levy in LeFlore County........................................................................................................ 935
Table/
Figure Page
Number Description Number
Table 41 Lincoln County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................... 94
Figure 41 Share of the Total Levy in Lincoln County........................................................................................................ 95
Table 42 Logan County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................. 96
Figure 42 Share of the Total Levy in Logan County .......................................................................................................... 97
Table 43 Love County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ................................... 98
Figure 43 Share of the Total Levy in Love County ............................................................................................................ 99
Table 44 McClain County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................ 100
Figure 44 Share of the Total Levy in McClain County .................................................................................................... 101
Table 45 McCurtain County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................ 102
Figure 45 Share of the Total Levy in McCurtain County................................................................................................. 103
Table 46 McIntosh County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .......................... 104
Figure 46 Share of the Total Levy in McIntosh County ................................................................................................... 105
Table 47 Major County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 106
Figure 47 Share of the Total Levy in Major County......................................................................................................... 107
Table 48 Marshall County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 108
Figure 48 Share of the Total Levy in Marshall County.................................................................................................... 109
Table 49 Mayes County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................... 110
Figure 49 Share of the Total Levy in Mayes County........................................................................................................ 111
Table 50 Murray County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.............................. 112
Figure 50 Share of the Total Levy in Murray County ...................................................................................................... 113
Table 51 Muskogee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009......................... 114
Figure 51 Share of the Total Levy in Muskogee County.................................................................................................. 115
Table 52 Noble County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 116
Figure 52 Share of the Total Levy in Noble County......................................................................................................... 117
Table 53 Nowata County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................. 118
Figure 53 Share of the Total Levy in Nowata County...................................................................................................... 119
Table 54 Okfuskee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .......................... 120
Figure 54 Share of the Total Levy in Okfuskee County ................................................................................................... 121
Table 55 Oklahoma County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009......................... 122
Figure 55 Share of the Total Levy in Oklahoma County.................................................................................................. 1256
Table/
Figure Page
Number Description Number
Table 56 Okmulgee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ......................... 126
Figure 56 Share of the Total Levy in Okmulgee County.................................................................................................. 127
Table 57 Osage County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 128
Figure 57 Share of the Total Levy in Osage County ........................................................................................................ 129
Table 58 Ottawa County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.............................. 130
Figure 58 Share of the Total Levy in Ottawa County....................................................................................................... 131
Table 59 Pawnee County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................. 132
Figure 59 Share of the Total Levy in Pawnee County...................................................................................................... 133
Table 60 Payne County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 134
Figure 60 Share of the Total Levy in Payne County......................................................................................................... 135
Table 61 Pittsburg County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 136
Figure 61 Share of the Total Levy in Pittsburg County.................................................................................................... 137
Table 62 Pontotoc County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 138
Figure 62 hare of the Total Levy in Pontotoc County ...................................................................................................... 139
Table 63 Pottawatomie County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.................... 140
Figure 63 Share of the Total Levy in Pottawatomie County ............................................................................................ 141
Table 64 Pushmataha County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ...................... 142
Figure 64 Share of the Total Levy in Pushmataha County ............................................................................................... 143
Table 65 Roger Mills County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ...................... 144
Figure 65 Share of the Total Levy in Roger Mills County ............................................................................................... 145
Table 66 Rogers County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .............................. 146
Figure 66 Share of the Total Levy in Rogers County ....................................................................................................... 147
Table 67 Seminole County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .......................... 148
Figure 67 Share of the Total Levy in Seminole County ................................................................................................... 149
Table 68 Sequoyah County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009.......................... 150
Figure 68 Share of the Total Levy in Sequoyah County................................................................................................... 151
Table 69 Stephens County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ........................... 152
Figure 69 Share of the Total Levy in Stephens County.................................................................................................... 153
Table 70 Texas County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................ 154
Figure 70 Share of the Total Levy in Texas County......................................................................................................... 1557
Table/
Figure Page
Number Description Number
Table 71 Tillman County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009............................. 156
Figure 71 Share of the Total Levy in Tillman County...................................................................................................... 157
Table 72 Tulsa County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009................................. 158
Figure 72 Share of the Total Levy in Tulsa County ......................................................................................................... 161
Table 73 Wagoner County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009........................... 162
Figure 73 Share of the Total Levy in Wagoner County.................................................................................................... 163
Table 74 Washington County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ...................... 164
Figure 74 Share of the Total Levy in Washington County............................................................................................... 165
Table 75 Washita County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ............................ 166
Figure 75 Share of the Total Levy in Washita County ..................................................................................................... 167
Table 76 Woods County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 .............................. 168
Figure 76 Share of the Total Levy in Woods County....................................................................................................... 169
Table 77 Woodward County—2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009........................ 170
Figure 77 Share of the Total Levy in Woodward County................................................................................................. 171
Table 78 Oklahoma Summary – 2008 Ad Valorem Tax Levies by School District (mills), Fiscal Year 2008-2009 ..................... 172
Figure 78 Summary of Total Levies in State of Oklahoma………………………………………………………….1738
OBJECTIVE OF THE REPORT
This is the thirteenth time an ad valorem mill levies report has been prepared. This edition lists the fiscal year 2008-2009 ad valorem tax levies within every county in Oklahoma. Ad valorem taxes provide revenues for funding public programs. Thus, this edition is primarily assembled to assist local officials and others interested in the management of public revenues. It also provides useful information for taxpayers and those studying public fiscal policy.
Some simple statistics were derived such as the mean levy for a county, the mean levy for the State of Oklahoma, and the percent share of the levy to each taxing unit. These statistical derivations are not intended to be used as representative statistics for deriving the tax burden of the average taxpayer. Their primary purpose is to approximate the distribution of ad valorem tax among the various taxing entities.
DESCRIPTION OF THE REPORT
Organization of Tables by School District
There is a table of ad valorem tax levies for each county. Within a table, the rows are arranged by school district, and the columns are by tax unit. For example, the county general fund is a tax unit. Each row is summed to give the total ad valorem tax millage that is levied on the taxable property within the school district. The column headings are explained on pages 10 and 11.
A unique combination of codes is used to define a school district. A code is included to denote whether or not the school district is a joint school district. In the column entitled “Jt. Co. No.”, three zeros were entered if the school district is not a joint school district. If a joint school district, then the county number was entered of the county where the school district headquarters is located.
A code is also included to denote if the row refers to the urban or rural portion of the school district. In some school districts the total levy for the urban portion is different than in the rural portion. In school districts where this occurs there are two lines of data with the school district’s two code lines differing by the symbol “U” for urban and “R” for rural. Examples of these codes are shown on page 12.
Statistical Summary of Tables
Each table includes a statistical summary for the county. The statistical summary gives the mean levy, the highest total levy, and lowest total levy in the county. The mean county levy is simply the average of the total levies listed for a county. The smallest total levy (minimum) and the largest levy (maximum) for a county were taken directly from the total tax levies reported in the far right-hand column.9
Organization of Pie Charts
Each county’s table is followed by a county pie chart. The chart shows the percent of the levy for the county that is shared by each tax unit. The percent was found by dividing the total tax levy for each tax unit by the sum of school levies for the county.
State of Oklahoma Summary Statistics
Averages, medians, minimums, and maximums were computed for the State. Table 78 shows these statistics for each tax unit over all seventy-seven counties. The State summary statistics were computed using all positive (non-zero) millages across all rows (schools). (The statewide mean was not found by summing the mean levy for each county and dividing the sum by seventy-seven (counties) as was done in the first two editions of this report.) In addition, for each taxing unit the statewide “count” is given. This is simply the number of rows in Tables 1 - 77 that had a mill levy for a given taxing unit.10
EXPLANATION OF CODES IN THE TABLES
Code Explanation
Co. No.
County Number—Counties are in alphabetical order and numbered from 1 to 77. The same numbering system used by the Ad Valorem Division of the Oklahoma Tax Commission was used in this report. The counties and respective county numbers are listed on page 12.
Jt. Co. No.
Joint County Number—County number was entered of the county where the headquarters of the joint school district is located. A “000” was entered if not a joint school district. If the “joint county number” is different than the “county number” then students are commuting to the county with the “joint county number.”
Sch. Dist. Type
School District Type
1. “I” refers to independent school district.
2. “D” refers to dependent school district.
Sch. Dist. No.
School District Number—Number was entered as assigned by the State Department of Education.
Urban/Rural/JC Code
Series of codes to denote urban or rural portion of the school district, and a Career-Tech school or junior college if either are present in the school district.
1. “U” refers to the urban portion of the school district; the portion within an incorporated municipality.
2. “U plus a city number” refers to a city or town in the school district. The incorporated cities and towns within the county were placed in alphabetical order and numbered.
3. “R” refers to the rural portion of the school district.
4. “R plus a city number” refers to the rural portion that abuts a city and is zoned by the city. The city number was assigned.
5. No “U” or “R” denotes the total levy is the same in the urban and rural portions of the school district.
6. “V plus number” refers to the Career-Tech school number. The number was entered as assigned by the State Board of Vocational and Technical Education.
7. Initials were entered of the junior college located in the school district. The name of the junior college is given at the bottom of the table.
City/Town
Name of the city or town. The city or town name is preceded by city or town number.
School District Name
Name of the school district as assigned by the State Board of Education.
Co. Gen. Fund
County general fund levy.11
EXPLANATION OF CODES IN THE TABLES
Code Explanation Code Explanation
Co. Bld. Fund
County Building Fund levy.
Sch. Snk. Fund
School District Building Sinking Fund levy.
CT Gen. Fund
Career-Tech School General Fund levy.
Co. Snk. Fund
County Sinking Fund levy.
CT Bld. Fund
Career-Tech School Building Fund levy.
Cty Snk. Fund
City Sinking Fund levy.
CT Snk. Fund
Career-Tech Sinking Fund levy.
Cty. Bld. Fund
City Building Fund levy.
JC Gen. Fund
Junior College General Fund levy.
Co. Hlt. Dpt.
County Department of Health levy.
JC Snk Fund
Junior College Sinking Fund levy.
EMS & Fire M&O
Emergency Medical Service and/or Fire District Operations and Maintenance levy.
EMS Snk. Fund
Emergency Medical Service District Sinking Fund levy.
Sld. Wst. M&O
Solid Waste District Operations and Maintenance levy.
Co. Lib.
County Library
Co. Ind. Dlp.
County Industrial Development
Co. Hos.
County Hospital
Sch. Gen Fund
School District General Fund levy.
Sch. Bld. Fund
School District Building Fund levy.12
Examples of the Unique Combination of Codes for Defining a School District within a County.
Example 1
Co.
No.
Jt.
Co.
No.
Sch.
Dis.
Type
Sch.
Dis.
No.
Urban/
Rural/
CT/JC Code
001
021
I
3
V4
Adair County.
Joint School district with headquarters in Delaware County.
Independent school district.
School District 3 in Delaware County.
Career-Tech School 4.
No urban or rural code; the total levy is the same in the urban and rural portions of the school district.
Example 2
Co.
No.
Jt.
Co.
No.
Sch.
Dis.
Type
Sch.
Dis.
No.
Urban/
Rural/
CT/JC Code
005
005
I
2
U4 V12
Beckham County.
Joint School district with headquarters in Beckham County.
Independent school district.
School District 2 in Beckham County.
“U4” refers to urban city number 4 which is Sayre;
V12 refers to Career-Tech School 12.
Example 3
Co.
No.
Jt.
Co.
No.
Sch.
Dis.
Type
Sch.
Dis.
No.
Urban/
Rural/
CT/JC Code
037
000
I
2
R
Kingfisher County.
Not a joint school district.
+Independent school district.
School District 2 in Kingfisher County.
Rural portion of school district.13
NUMBERS ASSIGNED TO COUNTIES
No. County No. County No. County
001 Adair 027 Grant 053 Nowata
002 Alfalfa 028 Greer 054 Okfuskee
003 Atoka 029 Harmon 055 Oklahoma
004 Beaver 030 Harper 056 Okmulgee
005 Beckham 031 Haskell 057 Osage
006 Blaine 032 Hughes 058 Ottawa
007 Bryan 033 Jackson 059 Pawnee
008 Caddo 034 Jefferson 060 Payne
009 Canadian 035 Johnston 061 Pittsburg
010 Carter 036 Kay 062 Pontotoc
011 Cherokee 037 Kingfisher 063 Pottawatomie
012 Choctaw 038 Kiowa 064 Pushmataha
013 Cimarron 039 Latimer 065 Roger Mills
014 Cleveland 040 LeFlore 066 Rogers
015 Coal 041 Lincoln 067 Seminole
016 Comanche 042 Logan 068 Sequoyah
017 Cotton 043 Love 069 Stephens
018 Craig 044 McClain 070 Texas
019 Creek 045 McCurtain 071 Tillman
020 Custer 046 McIntosh 072 Tulsa
021 Delaware 047 Major 073 Wagoner
022 Dewey 048 Marshall 074 Washington
023 Ellis 049 Mayes 075 Washita
024 Garfield 050 Murray 076 Woods
025 Garvin 051 Muskogee 077 Woodward
026 Grady 052 Noble